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交通运输行业实行“营改增”后,其税负发生了一系列的改变,针对这些改变,政府及纳税人应采取怎样的措施降低税负呢?本文主要从营业税改增值税政策的发展脉络及计算模式;交通运输业“营改增”后税负变化基本情况以及如何降低交通运输行业的整体税负等几个方面出发,对交通运输行业“营增改”后的税负变化及解决对策等相关问题进行探讨。
In the light of these changes, what measures should be taken by the government and taxpayers to reduce the tax burden? In this paper, we mainly shift from the business tax to the VAT policy Development context and calculation mode; the basic situation of the tax burden change after the reform of transportation industry and how to reduce the overall tax burden of the transportation industry; Tax changes and solutions and other related issues to be explored.